The Indiana Supreme Court has found that the Indiana Tax Court erred in requiring the state revenue department to produce
more evidence of a proposed assessment of additional tax liability for a corporation.

The Indiana Tax Court has upheld the decision of the Indiana Board of Tax Review that a Tipton County assisted living facility
failed to raise a prima facie case that it is exempt from property tax under Indiana Code 6-1.1-10-16.

The Indiana Tax Court ruled that a government agency incorrectly calculated a Marion County school district’s capital
project fund levy property tax rate for 2011, and it has ordered the Department of Local Government Finance to recalculate
the tax rates going back to 2007.

Indiana Tax Judge Martha Wentworth denied the Marion County assessor’s motion to dismiss two petitioners' original
tax appeal, finding the parties properly served a copy of the petition with the attorney general’s office.

Ruling on an issue that previously has come before the Indiana Tax Court, Senior Judge Thomas Fisher has upheld that sales
to Indiana customers who hired common carriers to pick up alcohol at an Ohio facility shouldn’t have been included in
the sales factor of Miller Brewing Co.’s adjusted gross income tax and supplemental net income tax.

The mother and daughter who were accused of running a “puppy mill” and had animals removed from their homes as
a result of tax law violations are now suing the Indiana attorney general and others involved in the removal of the dogs.

In rejecting a man’s argument that his employment wages shouldn’t be subject to Indiana’s adjusted gross
income tax, the Indiana Tax Court warned that those who present a similar argument in the future may be subject to paying
the attorney fees of the other party.

The Senate bill aimed at increasing the automated record-keeping fee to pay for a statewide case management system made it
out of committee, but not before legislators decreased the fee beginning this year.

Judge Martha Wentworth has handed down her first opinion as Indiana’s Tax Court judge. In her decision, she reversed
the probate court’s finding that an estate didn’t have to file an inheritance tax return on checks issued to a
deceased woman’s brother on an annuity contract.

Today is the deadline for state senators to file Senate bills to be considered during the 2011 session. State representatives’
deadline for filing House bills was Tuesday and they have until today to file vehicle bills.

The Indiana Tax Court has denied the state’s motion to dismiss a mother and daughter’s challenge to the jeopardy
tax assessments made against them after the state found they didn’t pay taxes on their sales of puppies.